Jeopardy assessment; jeopardy tax warrant; levy and sale; bond
Sec. 3. (a) If at any time the department finds that a person owing
taxes intends to quickly leave the state, remove his property from the
state, conceal his property in the state, or do any other act that would
jeopardize the collection of those taxes, the department may declare
the person's tax period at an end, may immediately make an
assessment for the taxes owing, and may demand immediate payment
of the amount due, without providing the notice required in
IC 6-8.1-8-2.
(b) If the department has sent a notice of proposed assessment
under section 1 of this chapter to a taxpayer by United States mail
and the notice is returned to the department because the taxpayer has
moved and the department is unable to determine the taxpayer's new
address, the department may:
(1) declare the person's tax period at an end;
(2) immediately make an assessment for the taxes owing; and
(3) demand immediate payment of the amount due;
without providing the notice required in IC 6-8.1-8-2.
(c) If the payment is not made immediately, the department may
issue or request the state police department to serve a jeopardy tax
warrant against the person and, either without or with the assistance
of the sheriffs of any counties in the state, may levy on and sell the
person's property which is located in those counties. In place of the
levy and sale procedure, the department may accept from the person
a bond for the payment of the taxes, if the bond is in an amount at
least equal to the amount of the total liability and if the bond is
through a surety acceptable to the department.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985,
SEC.14; P.L.129-2001, SEC.21.
Last modified: May 28, 2006